(a) Filers. Each filer is required to provide, in accordance with the instructions on PBGC's Web site, http://www.pbgc.gov, the following identifying information with respect to each member of the filer's controlled group (excluding exempt entities) -
(1) Current members. For an entity that is a member of the controlled group as of the end of the filer's information year -
(i) The name, address, and telephone number of the entity and the legal relationships with other members of the controlled group (for example, parent, subsidiary);
(ii) The nine-digit Employer Identification Number (EIN) assigned by the IRS to the entity (or if there is no EIN for the entity, an explanation); and
(iii) If the entity became a member of the controlled group during the information year, the date the entity became a member of the controlled group; and
(2) Former members. For any entity that ceased to be a member of the controlled group during the filer's information year, the date the entity ceased to be a member of the controlled group and the identifying information required by
paragraph (a)(1) of this section as of the day before the entity left the controlled group.
(b) Plans. Each filer is required to provide, in accordance with the instructions on PBGC's Web site, http://www.pbgc.gov, the following identifying information with respect to each plan (including exempt plans) maintained by any member of the filer's controlled group (including exempt entities) -
(1) Current plans. For a plan that is maintained by the controlled group as of the last day of the filer's information year -
(i) The name of the plan;
(ii) The EIN and the three-digit Plan Number (PN) assigned by the contributing sponsor to the plan (or if there is no EIN or PN for the plan, an explanation);
(iii) If the EIN or PN of the plan has changed during the filer's information year, the previous EIN or PN and an explanation;
(iv) If the plan was not maintained by the controlled group immediately before the filer's information year, the date the plan was first maintained by the controlled group during the information year;
(v) If, as of any day during the information year, the plan was frozen (for eligibility or benefit accrual purposes), a description of the date and the nature of the freeze (e.g., service is frozen but pay is not); and
(vi) In the case of a multiple employer plan, a list of the contributing sponsors as of the end of the plan year ending within the filer's information year, including the name, employer identification number, contact information, fiscal year, and a statement as to whether each contributing sponsor is a publicly-traded company; and
(2) Former plans. For a plan that ceased to be maintained by the controlled group during the filer's information year, the date the plan ceased to be so maintained, identification of the controlled group currently maintaining the plan (if applicable), and the identifying information required by
paragraph (b)(1) of this section as of the day before that date.
29 C.F.R. § 4010.7 — Identifying information. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4010.7&asof=2017-01-06 · printed Oct 16, 2026